Western Regional Chapter of International Fiscal Association –Indian Branch Transfer Pricing Problems‚ Strategies and Documentation Recent International Case Law on Transfer Pricing by Nishith Desai The Taj Mahal Hotel‚ Mumbai January 21st & 22nd 2002 Nishith Desai Associates 2 TRANSFER PRICING Content I. II. Introduction History III. Select International cases US Cases 1. 2. 3. Compaq Computer Corporation V. Commissioner DHL Corporation and Subsidiaries V. Commissioner Texaco
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Introduction Tea is one of the most refreshing and popular beverages of the world. India is one the the largest Tea producer in the world. Indian tea is the finest quality in the world. After water tea is the most widely consumed beverage in the world. Tea is basically the dried and processed leaves of only one species of plant called camellia sinensis. Herbal teas or herbal infusions are not really teas‚ but simply dried leaves and/or flowers from various other plants and herbs. Tea manufactured
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Pricing Decisions are decisions faced by top management and marketing managers. How much to charge for a product or service depends on a multitude of factors such as competition‚ cost‚ advertising‚ and sales promotion. Economic theory suggests that the best price for a product or service is the one that maximizes the difference between total revenue and total costs. However‚ in reality‚ the price charged is usually some form of cost-plus‚ which is later adjusted for market conditions and competition
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1. Pricing decisions Factors to consider when setting prices All profit organizations and many non profit organizations must set prices on their products or services. Simply defined‚ price is the amount of money charged for a product or service. More broadly‚ price is the sum of the values consumers exchange for the benefits of having or using the product or service. A company ’s pricing decisions are affected both by internal company factors and by external environmental factors. These factors
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SERVICE MARKETING ABOUT TAJ The Taj was built at a time when Indians were not allowed entry into most of the prestigious hotels and clubs in British ruled India. Legend has it that this was one of the reasons why Jamshetji Nusserwanji Tata‚ the first Indian industrialist built India’s first luxury hotel. He went ahead with the project although he was busy with plans to industrialise India. The first Taj Hotel‚ the flagship of the Group was born in 1903 and stood alone for almost half a century
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PRODUCT STRATEGY [pic] Zealong has branded itself as the world’s purest tea‚ with the highest of quality standards‚ and crafted by the world’s best tea masters. Marketing itself as a premium oolong tea‚ Zealong has gone the extra mile and was granted ISO22000 HACCP certification‚ the world’s highest safety standard‚ being the sole tea company to receive such certification. To achieve the ISO22000 certification‚ hazard analysis and critical control points (HACCP) systems were implemented to
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Case Study 3 Pricing Strategy Payless Shoesource: Paying less for fashion Table of Contents BACKGROUND…………………………………………………... 3 OBJECTIVE……………………………………………………….. 3 PROCEDURES……………………………………………………. 4 SUMMARY OF FINDINGS………………………………………. 4 CASE STUDY QUESTION: 1…………………………………….. 4 CASE STUDY QUESTION: 2 …………………………………….. 5 CASE STUDY QUESTION: 3……………………………………... 6 CASE STUDY QUESTION:
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SWOT Analysis Strength 1. Strong back end integration‚ it plants as well as process the tea 2. Very large installed capacity of tea factory of 1.5 million kg/annum 3. Operates its own wholesale outlets at Indore‚ Jaipur‚ Kanpur‚ Allahabad 4. Have a diversified portfolio of investments in various industries 5. Estates located in quality tea producing belts in Jorhat district in Assam Weakness 1. No technology has been imported from abroad and the company thus lacks operational efficiencies
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com/reports/573364/ Tea in India Description: Commodity prices of tea were very dynamic and all players had to increase their unit prices in 2009. The rise in prices has resulted in loose tea losing out to small local tea manufacturers‚ as it has been able to absorb the rise in costs. The price points of local tea players have been close to those of loose tea‚ and as such these small regional players have seen some growth. There has also been a continuous shift of consumers from unbranded loose tea to branded
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TEA INDUSTRY ADITYA REDDY.P 1226112201‚SEC-B SUMMARY: Based on the consumption the total turnover of the tea industry in India is expected to rise to 33‚000 crores by 2015 from 19‚000 crores oing to increased production over the past to decades.In trading aspect india is an important tea exporter‚ accounting for around 12-13% of
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